由河北试点情况引发的关于水资源税开征的思考

Thoughts on the Collection of Water Resources Tax Based on the Situation of Experimental Unit in Heibei Province

随着经济的发展,粗放型经济增长模式给我国环境造成了巨大破坏,资源环境保护刻不容缓。现阶段,越来越多的资源环保型税种及税目被提上改革议程,自2016年7月水资源税在河北试点开征以来,其所反映的情况是我们对水资源税改革的重要认识依据。论文在明确水资源税开征目的的基础上,通过分析河北试点征收期间所展现的各种情况,指出其中的不足并提出一些建议。

With the development of economy, the extensive mode of economic growth has caused great damage to our environment, and the protection of resources and environment is imperative. At present, more and more environmental tax and resource tax have been put on the agenda of reform since July 2016, the water resources tax was introduced in Hebei, the experimental unit situation is the important base of water resource reform. Based on the clearing the target of water resources tax collection, paper analyzes the status of each experimental unit reflects during the tax period, and points out the disadvantages existing in them.